The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.
This paper is used for solving component Volterra nonlinear systems by means of the combined Sumudu transform with Adomian decomposition process. We equate the numerical results with the exact solutions to demonstrate the high accuracy of the solution results. The results show that the approach is very straightforward and effective.
In this research, beam expander, BEX, is explained and designed for illuminating the
remote flying target. The BEX is optically designed to be suited for Nd:YAG laser of given
specifications. The BEX is modified to be zoom one to meet the conditions of preventing the
receiving unit; i.e the photodetector, from getting saturated at near and far laser tracking.
Decollimation could be achieved by automatic motor, which controls zoom lens of the BEX
according to the required expansion ratio of beam expander
In present work, the nonlinear optical properties of pure polyaniline and Ag/polyaniline nanocomposite thin films, deposited by plasma jet on glass substrate, were studied through open and closed Z-scan technique using pulse second harmonic Nd:YAG laser of wavelength 532nm, pulse duration of 30 ns and input energy 30mJ. The nonlinear optical properties of pure polyaniline thin films and silver polyaniline nanocomposite thin films prepared at constant gas flow rate 1lm-1 and different silver weight concentration 4, 5, and 10% were studied. The closed aperture Z-scan data indicates that the sign of the refraction nonlinearity is negative for pure polyaniline thin films n2 =11×10-3 cm2/MW and positive nonlinearity for Ag/polyaniline nanoco
... Show MoreRainwater harvesting could be a possible solution to decrease the consequences of water scarcity and energy deficiency in Iraq and the Kurdistan Region of Iraq (KRI). This study aims to calculate the water and energy (electricity) saved by rainwater harvesting for rooftops and green areas in Sulaimani city, KR, Iraq. Various data were acquired from different formal entities in Sulaimani city. Moreover, Google Earth and ArcMap 10.4 software were used for digitizing and calculating the total rooftop and green areas. The results showed that for the used runoff coefficients (0.8 and 0.95), the harvested rainwater volumes were 2901563 and 12197131 m³ during the study period (2005 – 2006) and (2019-2020). Moreover, by compa
... Show MoreThe object of this work is to investigate the effect of the addition of methanol on the shelf life and color characteristics of novolak resin. Different percentages were added and two mechanisms were suggested for the addition. High ortho structure (1, 2-3) novolak resin was prepared and used in the above investigation. Experimental determination using FT-IR and UV-spectroscopy showed that on the addition of 30% of methanol and according to the second mechanism of addition novolak shelf life increased to 12 months without obvious decomposition and color change. It is suggested that methanol plays an important role in the inhabitation of the reactive sites on the resin that are responsible for the oxidation of the polymer when exposed to
... Show MoreColloidal dispersions of mono Au, Ag , Cu and bimetallic Ag/Au and Cu/Au
core/shell nanoparticles are synthesized by pulsed laser ablation of metals targets
immersed in 5 ml distilled water (DW). Surface Plasmon resonance (SPR) and
particle sizes are characterized by UV-VIS and HRTEM, the X-ray diffraction
shows the structure of core/shell. The Surface Plasmon resonance of the produced
nanoparticles solutions for silver nanoparticles about 402 nm and copper
nanoparticles about 636 nm. While for the core-shell observed two peaks of SPR,
Ag/Au core/shell at (406-516) nm, and Cu/Au core/shell observed one peak at
565nm, because the region of gold and copper close together. The shape and
particle size have been con
Background: Denture relining is the process of resurfacing of the tissue side of the ill fitting denture, the bond strength at the relining-denture base interface is most important for denture durability.The aim of present study was to evaluate the shear bond strength between the thermosens as relining material and different denture base materials that bonded by thermo fusing liquid. As this corrective procedureis the common chair side procedure in the dental clinic. Material and method: Sixty samples were prepared and divided into three main groups according to the type of denture base materials.Group (A) referred to the heat cure acrylic samples which consisted of 20 samples. Group (B) referred to the high impact acrylic samples which con
... Show MoreThe study area is located within the Hit area, western Iraq. The measurements of Graphical Bristow’s method were carried out by using Pole-dipole array, to delineate the anomaly of apparent resistivity caused by a known cavity target. The survey was applied along two traverses: traverse in W-E direction and traverse in S-N direction above Um El-Githoaa cavity. Data interpretation of the traverse trending W-E, with a-spacing equal to(2m)identified the anomaly of the cavity at a depth of (2.6m), (1.6m) height, and( 9.5m) width, while the actual dimensions of depth, height, and width were (3.80m),( 2.2m), and (12.30m) respectively, with variations of depth equal to (1.2m), high (0.8m), and width( 2.8m). The data interpretation with a-spac
... Show MoreOne hundred specimens from wounds, burns, and skin swabs were collected
from patients laying and attended to Balad general hospital. It was found that 50
isolates belong to Staphylococcus spp., 38 isolates were identified as S. aureus and
12 isolates were identified as S. epidermidis according to microscopic, cultural and
biochemical testing. The study of seven extracellular enzyme as virulence factors
including the enzymes: urease, lipase, DNase, haemolysin, coagulase, β-lactamase,and lecithinase. Reavealed that 100% of S.aureus had the ability to produce these
enzymes, while S. epidermidis isolates were unable to produce the enzymes DNase,
lipase, coagulase, but they were capable to produce haemolysin, urease, lec